Skills Affecting the Detection of Fraud in Forensic Accounting by Independent Auditors

Abstract

This study aims to determine the impact of forensic accounting on the ability to
detect fraud on financial statements including six factors: (1) auditing skills; (2) knowledge and
investigative skills; (3) Legal skills; (4) Communication skills; (5) Accounting skills; (6)
Information Technology skills. The author conducted a data collection using questionnaires,
through quantitative methods with participants who were 268 independent auditors working at
accounting and auditing service companies. The survey results showed (1) knowledge and
investigative skills; (3) Legal skills; (5) Accounting skills (6) Information technology skills
have the ability to affect the detection of errors and fraud on financial statements. The results
of this research will be a direction for independent auditors to perfect their skills in performing
forensic accounting.